A & A Trading Corp. v. United States

Bao, Chief Judge:

This appeal for reappraisement involves various kinds of electronic components imported from Japan and entered at the port of Boston. Such merchandise does not appear on the Final List promulgated by the Secretary of the Treasury, 93 Treas. Dec. 14, T.D. 54521. The merchandise was appraised on the basis of export value as that value is defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, at the invoice unit values plus the items marked “X” (inland freight, shipping charges and commissions) plus packing. The parties are in…